Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361. Property Tax |
GENERAL PROVISIONS |
NRS 361.010. Definitions. |
NRS 361.013. “Billboard” defined. |
NRS 361.015. “Bona fide resident” defined. |
NRS 361.017. “Camper shell” defined. |
NRS 361.020. “Fiscal year” defined. |
NRS 361.025. “Full cash value” defined. |
NRS 361.027. “Geothermal resource” defined. |
NRS 361.028. “Manufactured home” defined. |
NRS 361.029. “Mobile home” defined. |
NRS 361.032. “Property of an interstate or intercounty nature” defined. |
NRS 361.035. “Real estate” and “real property” defined. |
NRS 361.040. “Resident” defined. |
NRS 361.042. “Slide-in camper” defined. |
NRS 361.043. “Taxable value” defined. |
NRS 361.0435. County assessor: Dissemination to public of information concerning taxation of property. |
NRS 361.044. County assessor: Duty to keep certain proprietary information concerning taxpayer confidential. |
NRS 361.0445. Provision of certain information regarding property taxes on Internet. |
ASSESSMENT |
Taxable and Exempt Property |
NRS 361.045. Taxable property. |
NRS 361.050. United States property exempted. |
NRS 361.055. Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments. |
NRS 361.060. Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted. |
NRS 361.0605. Property related to public use of privately owned park exempted; exclusion. |
NRS 361.061. Property related to public use of privately owned airport exempted; exclusion. |
NRS 361.062. Property of trusts for furtherance of public functions exempted. |
NRS 361.065. Property of school districts and charter schools exempted. |
NRS 361.067. Vehicles exempted. |
NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2017.] |
NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2017, through June 30, 2032.] |
NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.] |
NRS 361.069. Household goods and furniture exempted; exclusion of rental property. |
NRS 361.070. Drainage ditches, canals and irrigation systems exempted. |
NRS 361.073. Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted. |
NRS 361.075. Exemption of unpatented mines and mining claims. |
NRS 361.077. Exemption of property used for control of air or water pollution. |
NRS 361.078. Exemption of residential property containing shelter protecting against radioactive fallout. |
NRS 361.080. Exemption of property of surviving spouses. |
NRS 361.082. Exemption of portions of qualified low-income housing projects. |
NRS 361.083. Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons. |
NRS 361.085. Exemption of property of persons who are blind. |
NRS 361.086. Exemption of certain property used for housing elderly persons or persons with disabilities. |
NRS 361.087. Exemption of residential improvements made to remove barriers to persons with disabilities. |
NRS 361.088. Exemption of property of Nathan Adelson Hospice. |
NRS 361.090. Veterans’ exemptions. |
NRS 361.0905. Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada. |
NRS 361.091. Exemption for veteran who has incurred a service-connected disability. |
NRS 361.095. Exemptions of veterans’ organizations. |
NRS 361.096. Exemption of certain property leased or rented to charter school. |
NRS 361.098. Exemption of property of charitable foundations established by Board of Regents of University of Nevada. |
NRS 361.099. Exemption of certain real and personal property leased or rented to Nevada System of Higher Education. |
NRS 361.100. Exemption of property of university fraternities and sororities. |
NRS 361.105. Exemptions of nonprofit private schools. |
NRS 361.106. Exemption of property of certain apprenticeship programs. |
NRS 361.107. Exemption of property of Pershing County Kids, Horses, Rodeo Inc. |
NRS 361.110. Exemptions of certain organizations. |
NRS 361.111. Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy. |
NRS 361.115. Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International. |
NRS 361.125. Exemption of churches and chapels. |
NRS 361.130. Exemption of public cemeteries and graveyards. |
NRS 361.132. Exemption of certain private cemeteries and places of burial. |
NRS 361.135. Exemptions of certain lodges, societies and similar charitable or benevolent organizations. |
NRS 361.140. Exemptions of certain charitable corporations. |
NRS 361.145. Exemptions of noncommercial theaters. |
NRS 361.150. Exemptions of volunteer fire departments. |
NRS 361.155. Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim. |
NRS 361.1565. Certain exemptions reduced to extent of exemption from governmental services tax. |
NRS 361.159. Exempt personal property subject to taxation if used in business conducted for profit; exceptions. |
Exemption of Personal Property in Transit (Free Port) |
NRS 361.160. “Personal property in transit” defined; exceptions. |
NRS 361.165. Warehouse books and records: Designation of “no situs” property; contents; inspection. |
NRS 361.180. Civil action for collection of taxes evaded. |
NRS 361.185. Penalty for false statement. |
Exemption of Fine Art for Public Display |
NRS 361.186. Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax. |
NRS 361.187. Applicability of exemption to owner of leased art. |
Legal Description of Lands for Purposes of Assessment |
NRS 361.189. Parceling system. |
NRS 361.190. Manner of description until parceling system established. |
NRS 361.195. Land surveyed under authority of United States. |
NRS 361.200. City lots. |
NRS 361.205. Description with reference to map or plat. |
NRS 361.210. Description with reference to unofficial map filed with county assessor or county commissioners. |
NRS 361.215. Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map. |
NRS 361.220. Description by metes and bounds. |
Certification of Appraisers |
NRS 361.221. Certification required; Appraiser’s Certification Board; examinations. |
NRS 361.222. Temporary certificate. |
NRS 361.2227. Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. [Effective January 1, 2014.] |
NRS 361.223. Continuing education: Annual training requirement; waiver. |
NRS 361.224. Effect of failure to meet requirements for continuing education. |
General Provisions |
NRS 361.225. Rate of assessment. |
NRS 361.2275. Determination of status of property as leased or used. |
NRS 361.228. Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property. |
NRS 361.229. Adjustment of actual age of improvements in computation of depreciation. |
NRS 361.233. Assessment and valuation of real property within common-interest community. |
NRS 361.235. Assessment of corporate stock and property of partnership; taxation of corporate property. |
NRS 361.240. Assessment of undivided property of deceased and insane persons; payment of taxes. |
NRS 361.244. Classification of mobile or manufactured homes and factory-built housing as real property. |
NRS 361.2445. Conversion of mobile or manufactured home from real to personal property. |
NRS 361.245. Personal property subject to security interest. |
NRS 361.260. Method of assessing property for taxation; appraisals and reappraisals. |
NRS 361.261. Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements. |
NRS 361.265. Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties. |
NRS 361.275. Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed. |
NRS 361.295. Assessment of real property by two counties: Examination and determination by Department. |
NRS 361.300. Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation. |
NRS 361.305. Preparation by county assessor of maps or plats of city blocks and subdivisions. |
NRS 361.310. Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll. |
Assessments by Nevada Tax Commission |
NRS 361.315. Meetings to establish valuation for purposes of assessment. |
NRS 361.318. Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file. |
NRS 361.320. Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines. |
NRS 361.3205. Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes. |
NRS 361.321. Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes. |
NRS 361.323. Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State. |
NRS 361.325. Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll. |
NRS 361.330. Effect of noncompliance on assessment and collection of taxes. |
Equalization of Assessments Among the Several Counties |
NRS 361.333. Procedure. |
EQUALIZATION |
Equalization by County Board of Equalization |
NRS 361.334. Definitions. |
NRS 361.335. Notice of completion of assessment roll and of meeting of county board of equalization. |
NRS 361.350. List of assessments increased by county board of equalization; hearing before State Board of Equalization. |
NRS 361.355. Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property. |
NRS 361.356. Appeal to county board of equalization where inequity exists. |
NRS 361.357. Appeal to county board of equalization where full cash value of property is less than its taxable value. |
NRS 361.360. Appeals to State Board of Equalization. |
NRS 361.362. Appeal on behalf of owner of property. |
Equalization by State Board of Equalization |
NRS 361.375. State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff. |
NRS 361.380. Meetings of State Board of Equalization; notice. |
NRS 361.385. Public sessions; persons may appear by attorney or file statements. |
NRS 361.395. Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation. |
NRS 361.400. Appeals from action of county boards of equalization. |
NRS 361.403. Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission. |
NRS 361.410. Judicial review: Availability and restrictions; prosecution and defense; burden of proof. |
NRS 361.420. Payment of taxes under protest; action for recovery of taxes; limitation of action. |
NRS 361.425. Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest. |
NRS 361.430. Burden of proof on plaintiff in action brought under NRS 361.420. |
NRS 361.435. Consolidation of actions; venue. |
LEVY OF TAX |
NRS 361.445. Basis for property taxation. |
NRS 361.450. Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home. |
NRS 361.453. Limitation on total ad valorem tax levy; exceptions. |
NRS 361.4535. Projections of revenue from ad valorem taxes: Duties of county assessors and Department. |
NRS 361.454. Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information. |
NRS 361.4545. Publication of informational notices regarding tentative budgets and tax rates. |
NRS 361.455. Procedure for reducing combined rate within statutory limitation; revised budgets. |
NRS 361.457. Establishment of combined tax rate: Prohibited agreements between local governments. |
NRS 361.460. Levy of tax rate by county commissioners: Resolution. |
NRS 361.463. Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness. |
NRS 361.465. Extension and delivery of tax roll after levy. |
NRS 361.470. Tax receiver charged with full amount of taxes levied. |
PARTIAL ABATEMENT OF TAX |
NRS 361.471. Definitions. |
NRS 361.47111. “Ad valorem taxes” defined. |
NRS 361.4712. “Ad valorem taxes levied in a county” defined. |
NRS 361.4715. “Combined overlapping tax rate” defined. |
NRS 361.4721. “Taxing entity” defined. |
NRS 361.4722. Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property. |
NRS 361.4723. Partial abatement of taxes levied on certain single-family residences. |
NRS 361.4724. Partial abatement of taxes levied on certain residential rental dwellings. |
NRS 361.4725. Exemption from partial abatements following certain fluctuations in taxable value of property. |
NRS 361.4726. Exemption from partial abatements for certain new taxes and increases in existing taxes. |
NRS 361.4727. Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements. |
NRS 361.4728. Levy of tax upon approval of voters at rate that is exempt from partial abatements. |
NRS 361.4729. Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement. |
NRS 361.4732. Effect of annexation of real property to taxing entity. |
NRS 361.4733. Adoption of regulations by Committee on Local Government Finance. |
NRS 361.4734. Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review. |
NRS 361.4735. Penalty for false claim of partial abatement. |
COLLECTION OF TAXES |
General Provisions |
NRS 361.475. County treasurers to be tax receivers. |
NRS 361.480. Notice to taxpayers; individual tax bills. |
NRS 361.482. Collection of tax levied by State. |
NRS 361.483. Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty. |
NRS 361.4835. Waiver of all or part of interest and penalty for late payment of taxes. |
NRS 361.484. Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision. |
NRS 361.485. Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected. |
NRS 361.486. Payment of interest on overpayment of taxes. |
Property on Unsecured Roll |
NRS 361.505. Migratory property: Definition; placement on unsecured tax roll; proration of tax. |
NRS 361.510. Preparation of blank receipts for payment of taxes on movable personal property. |
NRS 361.525. Penalties for tax receiver giving other than required receipts. |
NRS 361.530. Reservation and disposition of commission on personal property tax collected. |
NRS 361.545. Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer. |
NRS 361.550. Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney. |
NRS 361.555. Actions against county auditor for losses sustained by State and county through defalcation of county assessor. |
NRS 361.560. Action to recover personal property tax. |
NRS 361.5605. County commissioners may designate county treasurer to collect personal property taxes. |
NRS 361.5607. Designation of taxes on personal property as uncollectible. |
Mobile and Manufactured Homes; Recreational Vehicles |
NRS 361.561. Applicability to certain vehicles. |
NRS 361.562. Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment. |
NRS 361.5625. Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property. |
NRS 361.5641. Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence. |
NRS 361.5643. Issuance of sticker by county assessor. |
NRS 361.5644. Penalty for noncompliance; seizure and sale of mobile or manufactured home. |
Delinquencies, Trustee’s Certificates, Redemption and Sale |
NRS 361.5648. Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide. |
NRS 361.565. Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice. |
NRS 361.570. Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust. |
NRS 361.577. Costs of abating nuisance chargeable against property held by county treasurer. |
NRS 361.580. Accounting by tax receiver to county auditor following period for redemption; duties of county auditor. |
NRS 361.585. Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property. |
NRS 361.590. Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings. |
NRS 361.595. Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers. |
NRS 361.600. Limitation of action to recover land sold for taxes. |
NRS 361.603. Acquisition by local government or Nevada System of Higher Education of property held in trust. |
NRS 361.604. Acquisition by Indian tribe of property held in trust. |
NRS 361.605. Rental of property held in trust; application of rents. |
NRS 361.606. Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust. |
NRS 361.607. Leases for development of oil, gas and geothermal resources: Procedure for leasing. |
NRS 361.608. Leases for development of oil, gas and geothermal resources: Term of lease. |
NRS 361.615. Liability of county treasurer for failure to perform duties of trust. |
NRS 361.620. Payment of penalties, interest and costs into county general fund. |
Suits for Delinquent Taxes |
NRS 361.625. Payment of delinquent taxes before sale and institution of suit; filing of tax receipt. |
NRS 361.630. Service of tax receipt upon district attorney: Effect; liability for negligence. |
NRS 361.635. Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action. |
NRS 361.640. Additional bond of district attorney. |
NRS 361.645. Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien. |
NRS 361.650. Parties; venue and jurisdiction. |
NRS 361.655. Form of complaint by district attorney. |
NRS 361.660. Complaint and summons may contain more specific description of property than is contained in assessment roll. |
NRS 361.665. Issuance of summons. |
NRS 361.670. Service of summons on personal defendant and real estate and improvements. |
NRS 361.675. Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service. |
NRS 361.680. Form of notice of action by district attorney. |
NRS 361.685. Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs. |
NRS 361.690. Entry of default and final judgment on failure of defendant to appear. |
NRS 361.695. Answer of defendant. |
NRS 361.700. Judgments, liens and execution. |
NRS 361.705. Effect of deeds derived from sale of real property. |
NRS 361.710. Applicability of NRS, N.R.C.P. and NRAP to proceedings. |
NRS 361.715. Fees of officers; taxing and apportionment of costs. |
NRS 361.720. Duties of district attorney on collection of delinquent taxes. |
NRS 361.725. Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes. |
NRS 361.730. Penalties for district attorney failing or refusing to pay over tax money. |
Assignments of Tax Liens |
NRS 361.7303. Definitions. |
NRS 361.7307. “Assignee” defined. |
NRS 361.731. “Tax lien” defined. |
NRS 361.7311. Agreements for assignment of tax liens. |
NRS 361.7312. Assignment of tax lien by county treasurer. |
NRS 361.7314. Posting of bond by assignee; exception. |
NRS 361.7316. Time and conditions of assignment. |
NRS 361.7318. Certificate of assignment: Issuance; contents; security interest. |
NRS 361.732. Issuance of duplicate certificate of assignment. |
NRS 361.7322. Record of assignment. |
NRS 361.7324. Procedure when taxes on parcel again become delinquent during year after tax lien sold. [Repealed] |
NRS 361.7326. Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien. |
NRS 361.7328. Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase. [Repealed] |
NRS 361.733. Commencement of action for collection by assignee; notice of action and claim. |
POSTPONEMENT OF PAYMENT OF TAX |
NRS 361.736. Definitions. |
NRS 361.7362. “Claim” defined. |
NRS 361.7364. “Household” defined. |
NRS 361.7366. “Income” defined. |
NRS 361.7368. “Occupied by the owner” defined. |
NRS 361.737. “Property tax accrued” defined. |
NRS 361.7372. “Single-family residence” defined. |
NRS 361.7374. Powers and duties of Department. |
NRS 361.7376. Eligibility to file claim for postponement; maximum amount that may be postponed. |
NRS 361.7378. Determination of claimant for household. |
NRS 361.738. Filing, form, contents and execution of claims; availability of forms. |
NRS 361.7382. Action by county treasurer on claims; review of decisions on claims. |
NRS 361.7384. Confidentiality of information contained in claims. |
NRS 361.7386. Issuance, contents and recording of certificates of eligibility. |
NRS 361.7388. Accrual of interest on amounts postponed. |
NRS 361.739. Attachment of liens for postponed amounts; collection of postponed amounts. |
NRS 361.7392. Submission of request for statement of amount postponed; preparation and provision of statement. |
NRS 361.7394. Time when postponed amounts become due; payments authorized before amounts become due. |
NRS 361.7396. Denial or revocation of claims; penalty and assessment upon revocation. |
NRS 361.7398. Criminal penalty. |
DISTRIBUTION AND APPORTIONMENT |
NRS 361.745. Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller. |
NRS 361.755. Apportionment of taxes by county treasurers. |
CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS |
NRS 361.765. Correction of clerical and typographical errors on tax rolls. |
NRS 361.767. Assessment of personal property that was not assessed or was underassessed. |
NRS 361.768. Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property. |
NRS 361.769. Assessment of real property not on secured roll. |
NRS 361.770. Assessment of newly constructed real property as personal property when not assessed for current tax year. |
NRS 361.773. Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation. |
NRS 361.777. Priority of partial abatements and partial exemptions from taxation. |
NRS 361.780. Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed. |
NRS 361.790. Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt. |
NRS 361.797. Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued. |
ALLODIAL TITLE |
NRS 361.900. Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments. |
NRS 361.905. Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies. |
NRS 361.910. Duration of validity. |
NRS 361.915. Relinquishment. |
NRS 361.920. Allodial Title Trust Account; regulations of State Treasurer. |
Note
NOTE: The section added to chapter 361 by section 7 of chapter 331, Statutes of Nevada 2001, has been codified as NRS 427A.522.